FCRA RETURN - PENALTY FOR LATE FILING

The Ministry of Home Affairs has issued a notification (Notification
No: 939, 29/04/2013) to the organisations registered under the Foreign
Contribution Regulation Act to submit their FCRA Returns on time.

Accordingly any delay in filing of Annual Return will attract penalty
ranging from two to five per cent of the total foreign contribution
received any NGO during the year.

The following table describes the penalties on non filing of FCRA return and officer competent for compounding:

No.

Offences

Amount of Penalty

Officer competent of compounding

1.

Non-furnishing of FCRA return upto 90 days after 31st December every year

Penalty of 2% of the amount received during the Financial year or Rs.10,000/-, whichever is higher.

The Director or Deputy Secretary in charge of the Foreign Contribution (Regulation) Act Wing of Foreigners Division in the MHA.

2.

Non-furnishing of return after 91 days upto 180 days after 31st December every year

Penalty of 3% of the amount received during the Financial year or Rs.20,000/-, whichever is higher.

The Director or Deputy Secretary in charge of the Foreign Contribution (Regulation) Act Wing of Foreigners Division in the MHA.

3.

Non-furnishing of return after 180 days after 31st December every year

Penalty of 5% of the amount received during
the Financial year or Rs.50,000/-, whichever is higher, with Rs. 500/-
per day of delay after 180 days.

The Director or Deputy Secretary in charge of the Foreign Contribution (Regulation) Act Wing of Foreigners Division in the MHA.